61.assessed level of material misstatement risk 重大错报风险的评估水平 !*Z)[[
62.simall business 小规模企业 kQd[E-b7
63.accounting system 会计系统 37-y
64.test of control 控制测试
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65.walk-through test 穿行测试 7(8
66.communication 沟通 u7zB9iQ&
67.flow chart 流程图 L*01l"5
68.reperformance of internal control 重新执行 oHXW])[
69.audit evidence 审计证据 [y[
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70.substantive procedures 实质性程序
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71.assertions 认定 ,XG|oo-
72.esistence 存在 J5p!-N`NS
73.occurrence 发生 7]xz8t
74.completeness 完整性 BMWeD
75.rights and obligations 权利和义务 uAS8F=9xP
76.valuation and allocation 计价和分摊 tW.>D;8
77.cutoff 截止 5rA
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78.accuracy 准确性 5m USh3
79.classification 分类 sQ:VrXwP
80.inspection 检查 |vDoqlW
81.supervision of counting 监盘 cvV?V\1f
82.observation 观察 V@n(v\F
83.confirmation 函证 0tm_}L$g=b
84.computation 计算 Be>c)90bO_
85.analytical procedures 分析程序 ]7S7CVDk4
86.vouch 核对 ZYR,8 y
87.trace 追查 (zJ$oRq
88.audit sampling 审计抽样 f+TBs_
89.error 误差 5?{ >9j5
90.expected error 预期误差 h[je _^5
91.population 总体 -?w v}o
92.sampling risk 抽样风险 tct5*.|
93.non- sampling risk 非抽样风险 /zG-\e U
94.sampling unit 抽样单位 4R*<WdT(
95.statistical sampling 统计抽样 xK),:+G(
96.tolerable error 可容忍误差 W3{<e"
97.the risk of under reliance 信赖不足风险 ?fa,[r|G
98.the risk of over reliance 信赖过度风险 a EFe!_QY
99.the risk of incorrect rejection 误拒风险 _
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100. the risk of incorrect acceptance 误受风险 U??f<
101.working trial balance 试算平衡表 3w^J"O/T
102.index and cross-referencing 索引和交叉索引 kk_9G-M
103.cash receipt 现金收入 $,&gAU
104.cash disbursement 现金支出 Q0q)n=i}]
105.bank statement 银行对账单 ??zABV
106.bank reconciliation 银行存款余额调节表 8~s-t
107.balance sheet date 资产负债表日 :S99}pgY
108.net realizable value 可变现净值 A.$VM#
109.storeroom 仓库 )>/j&>%
110.sale invoice 销售发票 3
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111.price list 价目表 Sp`fh7d.(
112.positive confirmation request 积极式询证函 <7FP"YU
113.negative confirmation request 消极式询证函 ~Miin
114.purchase requisition 请购单 fJn3"D'
115.receiving report 验收报告 cfC; eRgq~
116.gross margin 毛利 3h[:0W!C]
117.manufacturing overhead 制造费用
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118.material requisition 领料单 =2g[tsY
119.inventory-taking 存货盘点 DNm7z[t{
120.bond certificate 债券 <^*+8{*
121.stock certificate 股票 C;)Xwm>e
122.audit report 审计报告 ."F'5eTT~
123.entity 被审计单位 3vRLg b
124.addressee of the audit report 审计报告的收件人 59Tg"3xB<
125.unqualified opinion 无保留意见 lNA'M&
126.qualified opinion 保留意见 cFI7}#,5
127.disclaimer of opinion 无法表示意见 {?
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128.adverse opinion 否定意见